(i) If two or more taxing jurisdictions (as defined in this paragraph) impose income taxes on the same or different amounts of the ordinary income portion (or part thereof) of a lump sum distribution derived from sources within such other jurisdictions, a separate credit claim form must be completed for each jurisdiction for which credit is claimed and attached to the taxpayer's New York State personal or fiduciary income tax return. In order to determine the income tax imposed by another jurisdiction to be reported on the separate credit claim forms, see subdivision (b) of this section.

(ii) The term two or more taxing jurisdictions as used in this section means any combination of states (other than New York State), political subdivisions of different states (other than both a state and one or more of its political subdivisions as provided in subdivision [e] of this section), the District of Columbia, and provinces of Canada.